University of Wisconsin-La Crosse
Office of Budget & Finance
Auxiliary Budget Planning Assumptions
Fiscal Year 2014-15
The following budget planning assumptions are to be used to complete the FY2014-15 budget.
These assumptions will be updated as more information becomes available from UW System
Budget Planning, UW-La Crosse campus cost centers, and the State of Wisconsin. The budget
planning assumptions call for UW-La Crosse to hold its overall FY2014-15 auxiliary budget to
FY2013-14 levels except for mandated cost increases. Salary and FTE budgets for FY2014-15
should remain at the same level as FY2013-14. Final budget requests are due in the Budget Office
by December 13, 2013.
1.
Reporting Threshold
Segregated Fees reporting threshold will have a maximum of 3% for FY2014-15. The budget
planning assumptions call for UW-La Crosse to hold its overall FY2014-15 auxiliary budgets to
FY2013-14 levels except for mandated cost increases.
2. Fringe Benefits
For currently filled positions, use a rate that reflects your actual costs. For vacant positions, please
use (based upon averages within the auxiliary units):
46.70% Unclassified positions
60.01% Classified positions
15.00% for Graduate Assistants
1.10% for Student Help
19.90% for LTE
3. Enrollments
The enrollment targets for budget planning are provided below:
FY14
FY15
Fall Term
Undergrad
Grad
Total
8,918
422
9,340
9,117
490
9,577
Total
8,205
388
8,593
8,406
451
8,811
1,283
475
1,758
1,283
475
1,758
2,810
3,022
Spring Term
Undergrad
Grad
Summer
Undergrad
Grad
Total
J Term
Number of Credits
The freshmen enrollment target for Fall 2014 is 1,975 with a transfer student target of 550.
4. Health Insurance
Health Insurance premiums for Gundersen will decrease 1.97% and Health Traditions will increase
0.87% effective January 1, 2014.
5. Interest Income
The State investment fund earning rates averaged .165% as of June 30, 2013.
6. Pay Plan
A Pay Plan will be included in all budgets for FY13-14 based on planning assumptions for 1% of
unclassified, classified staff and graduate assistants.
7. Chargebacks
There are a number of miscellaneous chargebacks that are distributed by funding source to assess
a fair share of the cost to auxiliary operations. The auxiliary chargebacks for FY2014-15 are as
follows:
Total
Expenses
(FY13 Totals)
11,745,554
Percentage
38.38%
System
Assessment
6,195
Common
System
345,388
Off. of Safety
Loss and
Prevention
9,885
University Centers
2,137,637
6.98%
1,127
62,859
1,799
Food Service
8,241,117
26.93%
4,346
242,337
6,935
548,713
1.80%
290
16,165
463
REC Center
1,832,781
5.99%
967
53,895
1,542
Rec Sports
422,990
1.38%
223
12,438
356
Counseling Center
691,730
2.26%
365
20,341
582
2,116,744
6.92%
1,116
62,245
1,781
Athletics
953,341
3.12%
503
28,034
802
Stadium Complex
517,092
1.69%
273
15,206
435
Parking
584,521
1.91%
308
17,188
492
Continuing Ed
811,150
2.65%
428
23,853
683
$16,141
$899,949
$25,755
Unit
Residence Life
Child Care
Health Center
TOTAL
$30,604,370
Unit
Total
Compensation
(FY13 Totals)
Percentage
Residence Life
2,934,300
32.47%
18,096
44,768
12,785
University Centers
1,296,886
14.35%
7,998
19,786
5,651
Food Service
406,330
4.50%
2,506
6,199
1,770
Child Care
416,631
4.60%
2,563
6,341
1,811
REC Center
596,637
6.60%
3,679
9,103
2,600
Rec Sports
351,903
3.89%
2,170
5,369
1,533
Counseling Center
577,458
6.39%
3,561
8,810
2,516
1,559,440
17.25%
9,617
23,792
6,795
210,592
2.33%
1,299
3,213
918
50,147
0.55%
309
765
219
Parking
174,288
1.93%
1,075
2,659
759
Continuing Ed
464,574
5.14%
2,865
7,088
2,024
$55,738
$137,893
$39,381
Health Center
Athletics
Stadium Complex
TOTAL
$8,573,582
OSER
Workers
Compensation
Liability
*FY13 Actual Costs for Workers Compensation: $149,396, Liability: $39,184. System is projecting a 7.7% decrease for
Worker’s Compensation and a 0.5% increase for Liability.
Auxiliary Unit
Total Revenue
(FY13 Totals)
Residence Life
Percentage
Auxiliary
Chargeback
12,609,129
36.25%
333,825
University Centers
2,558,490
7.36%
67,736
Food Service
9,205,438
26.46%
243,713
517,872
1.49%
13,711
REC Center
1,903,213
5.47%
50,387
Rec Sports
411,172
1.18%
10,886
Counseling Center
670,533
1.93%
17,752
2,059,093
5.92%
54,514
Athletics
804,535
2.31%
21,300
Stadium Complex
455,934
1.31%
12,071
Parking
853,121
2.45%
22,586
Bookstore
165,073
0.47%
4,370
1,837,579
5.28%
48,650
732,407
2.11%
19,390
Child Care
Health Center
Textbook
Continuing Ed
Total
$34,783,589
$920,892
8. Municipal Services and Property Premium
Municipal Services is projected to increase 1.0% for FY2014-15. Property Premium is projected to
increase 11% for FY2014-15.
Auxiliary Unit
University Centers
Food Service
REC Center
Athletics
Child Care Center
Residence Life
Stadium
Municipal Seg Fee
TOTAL
Square Footage
of Building
Percentage
Property Premium
Municipal Services
139,230
11.35%
25,356
11,814
64,312
5.24%
11,712
5,457
100,153
8.16%
18,239
8,498
42,568
3.47%
7,752
3,612
8,585
0.70%
1,563
728
840,317
68.50%
153,034
71,306
31,507
2.57%
5,738
2,674
-
-
0
112,763
1,195,165
100.00%
$223,394
$216,852
*FY13 Actual charges for Property Premium: $201,256
9. State Accounting System (WISMART)
The State Accounting System is expected to increase by 0.34% for FY2014-15.
Auxiliary Unit
Total
Supplies/Capital
(FY13 Totals)
Residence Life
Percentage
WISMART
Work Center
4,434,107
28.15%
9,421
281
567,112
3.60%
1,205
36
7,380,086
46.86%
15,680
469
Child Care
128,596
0.82%
273
8
REC Center
601,074
3.82%
1,277
38
Rec Sports
71,087
0.45%
151
5
Counseling Center
114,272
0.73%
243
7
Health Center
558,923
3.55%
1,188
35
Athletics
752,347
4.78%
1,599
48
Stadium Complex
327,600
2.08%
696
21
Parking
344,667
2.19%
732
22
Continuing Ed
469,761
2.98%
998
30
$33,463
$1,000
University Centers
Food Service
Total
$15,749,632
10. WIAC
The WIAC assessment is projected to be $30,000 (applied to Athletics only).
11. Student Help
The student help minimum rate is $7.25 per hour. The student payment schedule for FY2014-15 should
remain constant from FY2013-14.
12. Graduate Assistants
Graduate Assistantships may be offered from 33% for 14 hours work per week up to 50% for 20 hours
per week. Stipends for Graduate Assistantships are based upon the amounts scheduled for the period
during which the assistantship begins. The rates below include a 1% pay plan for FY15.
Estimated rates for FY2015:
FTE
Academic
33%
$ 6,816
50%
$10,327
FTB
$20,653
Annual
$ 8,330
$12,621
$25,242
One Semester
$3,408
$5,164
13. IT Auxiliary Positions
IS TECH SERV SR
2
$50,049
Salary
Fringe
Total
Food Service
45.00%
22,522
8,201
30,723
Residence Life
30.00%
15,015
5,467
20,482
Counseling & Testing
10.00%
5,005
1,822
6,827
Health Center
10.00%
5,005
1,822
6,827
5.00%
2,502
911
3,414
100.00%
50,049
18,224
68,273
REC Center
Total
IS TECH SERV SR
1
$52,780
Salary
Fringe
Total
University Centers
45.00%
23,751
8,431
32,182
Health Center
20.00%
10,556
3,747
14,303
Counseling & Testing
15.00%
7,917
2,810
10,727
Athletics
10.00%
5,278
1,874
7,152
Rec Sports
10.00%
5,278
1,874
7,152
100.00%
52,780
18,737
71,517
Total
1
Desktop Support position (IS TECH SERV SR) based on number of computers in each area and rounded
to the nearest 5%:
Unit
University Centers
Health Center
Counseling & Testing
Athletics
Rec Sports
Number of Computers
85
38
33
24
22
Percentage of Total
42%
19%
16%
12%
11%
2
Application Support position (IS TECH SERV SR) based on amount and scope of applications in each area
and frequency of usage/number of users.
14. FY15 IT Network Operating Costs
Description
Equipment
Union
Child
Care
Health
Center
REC/
Strength
Res Life
Stadium
Whitney
Center
0
0
0
2,000
198,500
2,000
0
Core Infrastructure
10,045
74
862
4,235
112,069
1,773
2,757
Maint & Supplies
15,386
113
1,320
6,486
183,137
2,715
4,224
Personnel
17,012
125
1,459
7,172
189,802
3,002
4,670
$42,443
$312
$3,641
$19,893
$683,508
$9,490
$11,651
TOTAL
*Network Operating Costs are estimates and are currently under review for FY15.
15. Reserve Levels
In October 2013, the Board of Regents approved a plan recommending that institutions maintain at
least a 10% balance in auxiliary operations, with institutions below 10% being required to develop a
plan to reach the 10% balance level. In addition, if auxiliary balances exceed 15% of total fiscal year
expenses those amounts will need to be justified along with a multi-year spending plan to the Board of
Regents.
Balances will be calculated starting with the prior year’s ending cash balance, adding revenues
received and deducting expenditures made during the fiscal year. Balances will not reflect accruals for
advance deposits received for future academic terms, accounts payable, or accounts receivable.
Specific project codes or departments should not accumulate funds earlier than four years prior to the
commencement of the project in the absence of documented extenuating circumstances.
FY13
Expenditures
6.30.13 Ending
Operating
Cash Balance
Seg Fee
Reserve
Balance
(FY13 Balance)
3,242,284
842,573
221,484
1,064,057
32.82%
Organized Activities
598,879
163,758
53,020
216,778
36.20%
Child Care
553,010
112,391
15,630
128,021
23.15%
1,832,782
318,603
152,777
471,380
25.72%
Rec Sports
422,989
99,994
31,023
131,017
30.97%
Counseling Center
691,731
107,910
60,965
168,875
24.41%
Health Center
2,118,365
5,433
157,927
163,360
7.71%
Athletics
1,649,499
24,588
55,937
80,525
4.88%
Stadium Complex
Environmental
Sustainability
520,747
117,927
32,198
150,125
28.83%
78,500
133,628
8,663
142,291
181.26%
Municipal Services
84,198
19,804
5,740
25,544
30.34%
11,792,894
1,946,609
795,364
2,741,973
23.25%
518,956
312,694
-
312,694
60.25%
11,734,694
4,092,879
-
4,092,879
34.88%
8,155,771
1,883,924
-
1,883,924
23.10%
20,409,421
6,289,497
-
6,289,497
30.82%
2,736,788
324,819
161,132
485,951
17.76%
$34,939,193
$8,560,925
$956,496
$9,517,421
27.24%
Auxiliary Unit
(Fund 128 Only)
Total Cash
Balance
Reserve
Balance
Percentage
Seg Fee Units
University Centers
REC Center
Total Seg Fee Units
User Fee Units
Parking
Residence Life
Food Service
Total User Fee Units
Textbook Rental
Grand Total
16. CBORD Annual Charges
Annual charges for CBORD are in place to cover maintenance costs, travel/training for staff,
repair/replacement of equipment, contingency and a portion to cover a future new server purchase for
the system. Charges are allocated to entities based on upon the departments’ percentage of the total
cost of equipment.
Unit
Residence Life
Percentage on Cost
of Equip
FY15 Annual Costs
27.90%
16,145
2.51%
1,450
42.64%
24,672
Bookstore
0.06%
34
REC Center
2.04%
1,179
Athletics
0.49%
281
Parking
3.44%
1,990
University Centers
Dining Services
17. City Storm Water Management Charges
The City of La Crosse assesses a Storm Water Management fee to UWL. The charge distribution will
be based on square footage of building roofs and square footage of parking lots. The charge is
projected to increase 2% for FY15.
Unit
Percentage of Sq
Footage
FY15 Amount
REC Center
4.42%
1,992
Cartwright Center
1.67%
750
Bookstore (Cartwright)
0.44%
200
Dining (Cartwright)
0.67%
300
Dining (Whitney Center)
1.75%
790
Residence Life
8.96%
4,033
48.11%
21,666
Parking
Total Auxiliary Charge
$29,731
18. Green Energy Surcharge
System assesses a Green Energy Surcharge fee to UWL. The charge distribution will be based on
actual utility usage in the facilities. The charge is projected to increase 11% from FY13 Actuals for
FY15.
Percentage of
Utilities
Unit
FY15 Amount
REC Center
4.57%
6,624
Cartwright Center
1.47%
2,132
Bookstore (Cartwright)
0.14%
206
Dining (Cartwright)
0.76%
1,101
Dining (Whitney Center)
4.34%
6,300
18.45%
26,740
Stadium
1.67%
2,418
Library (Murphys Mug)
0.09%
125
Health Science Center
2.17%
3,149
Residence Life
Total Charge
$48,797
19. Debt Service Schedule
Unit
Parking
REC Center
Description
FY14 Amount
FY15 Amount
Bookstore
Textbook Rental
Sports Complex
Medical HSC
$48,465
$516,136
$13,787
$10,709
$1,869
$134,559
$13,089
$2,492
$19,223
$39,407
$8,329
$10,401
$1,246
$1,736,916
$10,811
$86,860
$2,176,252
$15,160
$19,223
$19,223
$143,097
$668,833
$33,255
$518,981
$13,917
$10,711
$5,653
$127,083
$13,092
$7,537
$18,155
$38,823
$8,331
$10,499
$3,769
$1,725,620
$10,707
$86,882
$2,180,693
$45,851
$18,155
$18,155
$143,130
$620,913
TOTAL
$5,696,085
$5,659,912
University Centers
Food Service
Residence Life
Building
Chiller
Heat Plant
Boiler No. 3
Building
Heat Plant
Boiler No. 3
Open Dining
Dining Room
Heat Plant
Chiller
Boiler No. 3
Reuter
Chiller
Heat Plant
Eagle Hall
Boiler No. 3
20. FY15 Capital Projects
GPR
Split
Residence
Life
REC
Center
Child
Care
University
Centers
Dining
Campus IT Infrastructure
744,000
180,579
21,463
1,840
29,837
13,782
Heat Plant Smoke Stack
61,200
42,901
5,099
437
7,088
3,274
Coate/Drake/Wentz Water
Heater Replacement
225,000
Whitney Loading Dock &
Bridge Replacement
250,000
Child Care Center Roof
Replacement
380,000
Parking Lots C1, C8 & C9
Reconstruction
984,000
Parking Lots R1 & R2
Reconstruction
FY15 Project Total
1,012,000
805,200
448,480
26,562
382,277
36,925
267,056
Switchgear Replacement
2,734,630
1,275,631
151,615
12,996
210,771
97,357
West Campus Chiller Plant
4,300,830
3,014,879
358,332
30,716
498,144
230,099
Major Projects
Notes:
1.
2.
3.
4.
5.
Parking
Campus IT Infrastructure – 50% of costs already planned in FY14 budget.
Residence Life Water Heater Replacements – 50% of costs already planned in FY14 budget.
Whitney Dock and Bridge Replacement – 50% of costs already planned in FY14 budget.
Child Care Center Roof – funding source to be determined.
Major Projects – funding source to be determined, combination of PR cash and bonding.
1,996,000